Administrative​ ​Procedure​ ​511

SCHOOL​ ​GENERATED​ ​FUNDS​ ​(INCLUDING​ ​FEES) Background The​ ​District​ ​supports​ ​the​ ​collection​ ​of​ ​school​ ​generated​ ​funds,​ ​including​ ​fees,​ ​where appropriate,​ ​and​ ​allowed​ ​by​ ​legislation,​ ​to​ ​support​ ​student​ ​learning​ ​opportunities,​ ​including co-curricular​ ​and​ ​extra-curricular​ ​activities.​ ​Collection​ ​and​ ​disbursement​ ​of​ ​monies​ ​need​ ​to​ ​be done​ ​in​ ​a​ ​manner​ ​that​ ​ensures​ ​accountability​ ​and​ ​fiscal​ ​responsibility. Procedures 1. The​ ​Chief​ ​Superintendent​ ​delegates​ ​to​ ​the​ ​Secretary-Treasurer​ ​authority​ ​and​ ​responsibility for​ ​directing​ ​the​ ​financial​ ​affairs​ ​throughout​ ​the​ ​District​ ​including​ ​the​ ​collection​ ​and disbursement​ ​of​ ​school​ ​generated​ ​funds.​ ​The​ ​Secretary-Treasurer,​ ​unless​ ​otherwise delegated​ ​through​ ​an​ ​Administrative​ ​Procedure,​ ​shall​ ​determine​ ​all​ ​District​ ​financial requirements,​ ​procedures​ ​and​ ​internal​ ​controls.​ ​Responsibility​ ​for​ ​developing​ ​and​ ​monitoring appropriate​ ​controls​ ​and​ ​minimum​ ​accounting​ ​requirements​ ​for​ ​school​ ​generated​ ​funds​ ​is delegated​ ​by​ ​the​ ​Secretary-Treasurer​ ​to​ ​the​ ​comptroller. 2. The​ ​District​ ​recognizes​ ​and​ ​supports​ ​the​ ​collection​ ​of​ ​school​ ​generated​ ​funds,​ ​including fees,​ ​in​ ​the​ ​following​ ​categories: 2.1 2.2 2.3 2.4 2.5

Fees​ ​for​ ​service​ ​(Administrative​ ​Procedure​ ​505​ ​-​ ​School​ ​Fees) Extra-curricular​ ​activities Co-curricular​ ​activities Fundraising

Selling​ ​of​ ​goods​ ​and​ ​services

3. On​ ​an​ ​“as​ ​required​ ​basis”,​ ​the​ ​Chief​ ​Superintendent​ ​may​ ​establish​ ​a​ ​District​ ​Fee​ ​Committee, chaired​ ​by​ ​the​ ​Secretary-Treasurer,​ ​whose​ ​membership​ ​will​ ​include​ ​a​ ​designate​ ​of​ ​the Secretary-Treasurer​ ​and​ ​Principal​ ​representatives.​ ​Where​ ​a​ ​Fee​ ​Committee​ ​is​ ​established, the​ ​Chair​ ​will​ ​provide​ ​fee​ ​recommendations​ ​to​ ​the​ ​Chief​ ​Superintendent,​ ​through Administration​ ​Council.​ ​Recommendations​ ​shall​ ​comply​ ​with​ ​financial​ ​requirements determined​ ​by​ ​the​ ​Secretary-Treasurer.​ ​Only​ ​the​ ​Chief​ ​Superintendent​ ​or​ ​designate​ ​has​ ​the authority​ ​to​ ​approve​ ​the​ ​District’s​ ​maximum​ ​fee​ ​schedules​ ​and​ ​guidelines.​ ​No​ ​school​ ​shall exceed​ ​the​ ​maximum​ ​fees​ ​approved​ ​and​ ​all​ ​shall​ ​comply​ ​with​ ​the​ ​approved​ ​guidelines. 4. Subject​ ​to​ ​District​ ​administrative​ ​procedures​ ​and​ ​requirements,​ ​each​ ​Principal​ ​is accountable​ ​for​ ​all​ ​monies​ ​collected​ ​in​ ​the​ ​school,​ ​for​ ​regulating​ ​and​ ​controlling​ ​where money​ ​is​ ​received​ ​from​ ​students​ ​in​ ​the​ ​school,​ ​and​ ​where​ ​money​ ​is​ ​solicited​ ​or​ ​permitted​ ​to be​ ​solicited​ ​through​ ​students,​ ​parents​ ​or​ ​the​ ​public​ ​(including​ ​School​ ​Councils​ ​and​ ​societies, where​ ​applicable).​ ​Each​ ​Principal​ ​shall​ ​ensure​ ​compliance​ ​with​ ​the​ ​guidelines​ ​and​ ​standards contained​ ​in​ ​“The​ ​Principal​ ​Accountant​ ​–​ ​Administrators’​ ​Accounting​ ​Procedures​ ​Manual”. Calgary​ ​Roman​ ​Catholic​ ​Separate​ ​School​ ​District​ ​No.​ ​1 Administrative​ ​Procedures​ ​Manual

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Monies​ ​collected​ ​by​ ​school​ ​employees​ ​or​ ​volunteers​ ​shall​ ​be​ ​handled​ ​according​ ​to​ ​the approved​ ​accounting​ ​procedures​ ​outlined​ ​in​ ​the​ ​manual.​ ​Fund​ ​disbursements​ ​shall​ ​be recorded​ ​in​ ​accounting​ ​records,​ ​approved​ ​by​ ​the​ ​Principal​ ​or​ ​designate​ ​and​ ​invoices​ ​shall​ ​be retained​ ​to​ ​support​ ​disbursements. 5. A​ ​school​ ​bank​ ​account​ ​established​ ​for​ ​the​ ​administration​ ​of​ ​school​ ​generated​ ​funds​ ​shall only​ ​be​ ​established​ ​with​ ​financial​ ​institutions​ ​that​ ​are​ ​members​ ​of​ ​the​ ​Canadian​ ​Deposit Insurance​ ​Corporation.​ ​Two​ ​authorized​ ​signatures​ ​are​ ​required​ ​for​ ​the​ ​disbursement​ ​of funds:​ ​ ​the​ ​Principal​ ​and​ ​at​ ​least​ ​one​ ​other​ ​staff​ ​member​ ​authorized​ ​by​ ​the​ ​Principal​ ​as​ ​a signed​ ​authority.​ ​Schools​ ​are​ ​to​ ​have​ ​three​ ​authorized​ ​signing​ ​authorities​ ​in​ ​the​ ​event​ ​the second​ ​authorized​ ​signing​ ​authority​ ​is​ ​away;​ ​but,​ ​at​ ​all​ ​times,​ ​the​ ​Principal​ ​shall​ ​be​ ​one​ ​of the​ ​signatures​ ​on​ ​all​ ​cheques. 6. Funds​ ​collected​ ​shall​ ​not​ ​be​ ​used​ ​to​ ​supplement​ ​the​ ​salaries​ ​or​ ​expense​ ​allowances​ ​of​ ​any staff​ ​employed​ ​by​ ​the​ ​District​ ​or​ ​to​ ​hire​ ​additional​ ​staff​ ​except​ ​where​ ​allowed​ ​otherwise​ ​by District​ ​Administrative​ ​Procedure​ ​or​ ​where​ ​prior​ ​written​ ​approval​ ​is​ ​provided​ ​by​ ​the Secretary-Treasurer.​ ​The​ ​hiring​ ​of​ ​noon​ ​hour​ ​assistants​ ​and​ ​textbook​ ​rental​ ​assistants​ ​are an​ ​approved​ ​exception,​ ​and​ ​shall​ ​comply​ ​with​ ​the​ ​requirements​ ​of​ ​the​ ​Superintendent, Human​ ​Resources​ ​and​ ​the​ ​District’s​ ​collective​ ​agreement​ ​with​ ​Unifor,​ ​Local​ ​Union​ ​No.​ ​1990. 7. School​ ​Generated​ ​Funds​ ​are​ ​held​ ​either​ ​in​ ​school​ ​or​ ​District​ ​bank​ ​accounts​ ​depending​ ​on the​ ​source​ ​of​ ​funds.​ ​As​ ​part​ ​of​ ​the​ ​year​ ​end​ ​audit​ ​process,​ ​all​ ​monies​ ​collected​ ​from students,​ ​parents​ ​or​ ​community​ ​or​ ​permitted​ ​to​ ​be​ ​collected​ ​under​ ​or​ ​through​ ​the​ ​auspices of​ ​the​ ​school​ ​and​ ​all​ ​disbursements​ ​from​ ​school​ ​based​ ​funds,​ ​along​ ​with​ ​a​ ​reconciliation​ ​of bank​ ​accounts​ ​will​ ​be​ ​reviewed​ ​and​ ​consolidated​ ​by​ ​the​ ​Accounting​ ​department.​ ​ ​The​ ​year end​ ​reports​ ​will​ ​be​ ​reviewed​ ​and​ ​signed​ ​by​ ​each​ ​Principal. 8. Normally,​ ​funds​ ​are​ ​only​ ​to​ ​be​ ​collected​ ​and​ ​expended​ ​during​ ​a​ ​school​ ​year.​ ​Given​ ​that​ ​fees are​ ​only​ ​to​ ​be​ ​cost-recovery,​ ​creating​ ​surpluses​ ​for​ ​future​ ​years​ ​in​ ​excess​ ​of​ ​3%​ ​of​ ​the​ ​fees collected​ ​shall​ ​require​ ​prior​ ​written​ ​approval​ ​from​ ​the​ ​Secretary-Treasurer.​ ​ ​The Secretary-Treasurer​ ​will​ ​only​ ​consider​ ​approval​ ​upon​ ​recommendation​ ​of​ ​the​ ​applicable Area​ ​Superintendent. 9. In​ ​the​ ​case​ ​of​ ​school-generated​ ​funds​ ​held​ ​in​ ​either​ ​school​ ​or​ ​District​ ​bank​ ​accounts,​ ​a discretionary​ ​surplus​ ​of​ ​more​ ​than​ ​3%​ ​to​ ​the​ ​next​ ​school​ ​year​ ​requires​ ​approval​ ​of​ ​a​ ​plan​ ​for the​ ​use​ ​of​ ​the​ ​funds.​ ​Expenditure​ ​plans​ ​must​ ​be​ ​outlined​ ​on​ ​surplus/deficit​ ​forms​ ​by December​ ​15​ ​and​ ​plan​ ​details​ ​will​ ​form​ ​part​ ​of​ ​each​ ​school’s​ ​year​ ​end​ ​file.​ ​ ​ ​A​ ​summary​ ​of school​ ​generated​ ​funds​ ​per​ ​school​ ​will​ ​be​ ​provided​ ​as​ ​part​ ​of​ ​the​ ​year​ ​end​ ​process​ ​to​ ​the Secretary-Treasurer​ ​and​ ​Area​ ​Superintendents.​ ​ ​Approval​ ​of​ ​surplus/deficits​ ​is​ ​required​ ​by Director,​ ​Accounting,​ ​Area​ ​Superintendent​ ​and​ ​the​ ​Secretary-Treasurer. 10. Where​ ​the​ ​Principal​ ​decides​ ​to​ ​invest​ ​cash​ ​surpluses,​ ​these​ ​shall​ ​only​ ​be​ ​invested​ ​in Bankers​ ​Acceptance​ ​and​ ​Term​ ​Deposits​ ​issued​ ​by​ ​the​ ​five​ ​major​ ​banks​ ​that​ ​are​ ​members​ ​of the​ ​Canadian​ ​Deposit​ ​Insurance​ ​Corporation:​ ​ ​Canadian​ ​Imperial​ ​Bank​ ​of​ ​Commerce,​ ​Royal Bank​ ​of​ ​Canada,​ ​Bank​ ​of​ ​Montreal,​ ​Bank​ ​of​ ​Nova​ ​Scotia​ ​and​ ​TD​ ​Canada​ ​Trust.

Calgary​ ​Roman​ ​Catholic​ ​Separate​ ​School​ ​District​ ​No.​ ​1 Administrative​ ​Procedures​ ​Manual

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11. Fundraising​ ​ventures​ ​shall​ ​not​ ​require​ ​undue​ ​time​ ​and​ ​effort​ ​on​ ​the​ ​part​ ​of​ ​teaching​ ​and support​ ​staff.​ ​Principals​ ​shall​ ​limit​ ​major​ ​fundraising​ ​activities​ ​to​ ​no​ ​more​ ​than​ ​one​ ​per​ ​year. Approval​ ​Date:

April​ ​12,​ ​2016

Reference:

Section​ ​20,​ ​22,​ ​60,​ ​61,​ ​113,​ ​116,​ ​145,​ ​146,​ ​147,​ ​148,​ ​149,​ ​150,​ ​151,​ ​152​ ​School​ ​Act Charitable​ ​Fund-raising​ ​Act Funding​ ​Manual​ ​for​ ​School​ ​Authorities Guide​ ​to​ ​Education​ ​ECS​ ​to​ ​Grade​ ​12 Policy​ ​and​ ​Requirements​ ​for​ ​School​ ​Board​ ​Planning​ ​and​ ​Reporting School​ ​Authority​ ​Planning​ ​and​ ​Reporting​ ​Reference​ ​Guide Societies​ ​Act Income​ ​Tax​ ​Act Unifor,​ ​Local​ ​Union​ ​No.​ ​1990​ ​Collective​ ​Agreement​ ​(re​ ​noon​ ​hour​ ​assistants) The​ ​Principal​ ​Accountant​ ​–​ ​Administrators’​ ​Accounting​ ​Procedures​ ​Manual Risk​ ​Management​ ​Manual School​ ​Council​ ​Handbook

Calgary​ ​Roman​ ​Catholic​ ​Separate​ ​School​ ​District​ ​No.​ ​1 Administrative​ ​Procedures​ ​Manual

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